On June 30, 2021, Marc Industries had outstanding $800 million of 8% convertible bonds that mature on June 30, 2022. Interest is payable each year on June 30 and December 31. The bonds are convertible into 60 million shares of $10 par common stock. At June 30, 2021, the unamortized balance in the discount on bonds payable account was $40 million. On June 30, 2021, half the bonds were converted when Marc's common stock had a market price of $30 per share. When recording the conversion, Marc should credit paid-in capital–excess of par: a. $60 million. b. $80 million. c. $100 million. d. $120 million Please show solution step by step

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On June 30, 2021, Marc Industries had outstanding $800 million of 8% convertible
bonds that mature on June 30, 2022. Interest is payable each year on June 30 and
December 31. The bonds are convertible into 60 million shares of $10 par common
stock. At June 30, 2021, the unamortized balance in the discount on bonds payable
account was $40 million. On June 30, 2021, half the bonds were converted when
Marc's common stock had a market price of $30 per share. When recording the
conversion, Marc should credit paid-in capital–excess of par:
a. $60 million.
b. $80 million.
c. $100 million.
d. $120 million

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